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How to comply with Sarbanes-Oxley Section 404 [[electronic resource] ] : assessing the effectiveness of internal control / / Michael Ramos
| How to comply with Sarbanes-Oxley Section 404 [[electronic resource] ] : assessing the effectiveness of internal control / / Michael Ramos |
| Autore | Ramos Michael J |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (282 p.) |
| Disciplina |
657/.95
658.151 |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
| ISBN |
1-119-19681-7
1-281-23748-5 9786611237486 0-470-25922-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
HOW TO COMPLY WITH SARBANES-OXLEY SECTION 404: ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL THIRD EDITION; CONTENTS; PREFACE; ACKNOWLEDGMENTS; ABOUT THE AUTHOR; CHAPTER 1 THE EVALUATION APPROACH; MANAGEMENT'S EVALUATION OF INTERNAL CONTROL; RISK-BASED JUDGMENTS; RISK-BASED, TOP-DOWN EVALUATION APPROACH; WORKING WITH THE INDEPENDENT AUDITORS; CHAPTER 2 INTERNAL CONTROL CRITERIA; NEED FOR CONTROL CRITERIA; COSO INTERNAL CONTROL INTEGRATED FRAMEWORK; INFORMATION AND COMMUNICATION; INTERNAL CONTROL FOR SMALL BUSINESSES; CONTROLS OVER INFORMATION TECHNOLOGY SYSTEMS; CHAPTER 3 PROJECT SCOPING
INTRODUCTIONENTITY-LEVEL CONTROLS; IDENTIFYING SIGNIFICANT ACTIVITY-LEVEL CONTROL OBJECTIVES; Appendix 3A ACTION PLAN: IDENTIFYING SIGNIFICANT CONTROL OBJECTIVES; Appendix 3B EXAMPLE CONTROL OBJECTIVES; CHAPTER 4 PROJECT PLANNING; OBJECTIVE OF PLANNING; INFORMATION GATHERING FOR DECISION MAKING; INFORMATION SOURCES; STRUCTURING THE PROJECT TEAM; COORDINATING WITH THE INDEPENDENT AUDITORS; DOCUMENTING YOUR PLANNING DECISIONS; Appendix 4A ACTION PLAN: PROJECT PLANNING; Appendix 4B SUMMARY OF PLANNING QUESTIONS; CHAPTER 5 DOCUMENTATION OF INTERNAL CONTROLS; IMPORTANCE OF DOCUMENTATION ASSESSING THE ADEQUACY OF EXISTING DOCUMENTATIONDOCUMENTATION OF ENTITY-LEVEL CONTROL POLICIES AND PROCEDURES; DOCUMENTING ACTIVITY-LEVEL CONTROLS; SARBANES-OXLEY AUTOMATED COMPLIANCE TOOLS; COORDINATING WITH THE INDEPENDENT AUDITORS; Appendix 5A ACTION PLAN: DOCUMENTATION; Appendix 5B LINKAGE OF SIGNIFICANT CONTROL OBJECTIVES TO EXAMPLE CONTROL POLICIES AND PROCEDURES; CHAPTER 6 TESTING AND EVALUATING ENTITY-LEVEL CONTROLS; OVERALL OBJECTIVE OF TESTING ENTITY-LEVEL CONTROLS; TESTING TECHNIQUES; EVALUATING THE EFFECTIVENESS OF ENTITY-LEVEL CONTROLS; DOCUMENTING TEST RESULTS COORDINATING WITH THE INDEPENDENT AUDITORSAppendix 6A ACTION PLAN: TESTING EVALUATING ENTITY-LEVEL CONTROLS; Appendix 6B SURVEY TOOLS; Appendix 6C EXAMPLE INQUIRIES OF MANAGEMENT REGARDING ENTITY-LEVEL CONTROLS; CHAPTER 7 TESTING AND EVALUATING ACTIVITY-LEVEL CONTROLS; INTRODUCTION; CONFIRM YOUR UNDERSTANDING OF THE DESIGN OF CONTROLS; ASSESSING THE EFFECTIVENESS OF DESIGN; OPERATING EFFECTIVENESS; EVALUATING TEST RESULTS; DOCUMENTATION OF TEST PROCEDURES AND RESULTS; COORDINATING WITH THE INDEPENDENT AUDITORS; Appendix 7A ACTION PLAN: DOCUMENTATION; Appendix 7B EXAMPLE INQUIRIES CHAPTER 8 EVALUATING CONTROL DEFICIENCIES AND REPORTING ON INTERNAL CONTROL EFFECTIVENESSCONTROL DEFICIENCIES; EVALUATING CONTROL DEFICIENCIES; ANNUAL AND QUARTERLY REPORTING REQUIREMENTS; EXPANDED REPORTING ON MANAGEMENT'S RESPONSIBILITIES FOR INTERNAL CONTROL; COORDINATING WITH THE INDEPENDENT AUDITORS AND LEGAL COUNSEL; Appendix 8A ACTION PLAN: REPORTING; INDEX |
| Record Nr. | UNINA-9910145262903321 |
Ramos Michael J
|
||
| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for managers and auditors / / Michael Ramos
| The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for managers and auditors / / Michael Ramos |
| Autore | Ramos Michael J |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2008 |
| Descrizione fisica | 1 online resource (410 p.) |
| Disciplina | 658.151 |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
| ISBN |
1-119-19688-4
1-281-38195-0 9786611381950 0-470-37155-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT, Second Edition; Contents; About the Author; Preface; Acknowledgments; Part I: Tools for Management; ADM-1: General Work Program; ADM-2: Project Planning Summary; ADM-2A: Checklist for Summarizing Project Team Competence and Objectivity; ADM-2B.1: Worksheet for Determining and Documenting Significant Accounts and Disclosures; ADM-2B.2: Mapping of Business Processes to Significant Accounts and Disclosures; ADM-2C: Example Inquiries to Identify Changes to Internal Control; ADM-3: Senior Management Review Checklist
ADM-4: Checklist for Preparation of Management's Report on Internal Control EffectivenessPart II: Documentation of Internal Control Design; DOC-1: Work Program for the Review of Documentation of Entity-Level Controls; DOC-1A: Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Entity-Level Controls; DOC-1B: Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of Entity-Level Controls; DOC-2: Work Program for the Review of Documentation of Activity-Level Controls DOC-2A: Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity-Level ControlsDOC-2B: Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of a Significant Transaction or Business Unit/Location; DOC-3: Documentation Techniques and Selected Examples for Routine Transactions; DOC-4: Checklist for Evaluating SOX 404 Software; Part III: Internal Control Testing Programs; Entity-Level Controls Testing Tools; TST-ENT-1: Summary of Observations and Conclusions about Entity-Level Control Effectiveness TST-ENT-1A: Checklist for Small Business Entity-Level ControlsTST-ENT-2: Work Program for Testing Entity-Level Control Effectiveness; TST-ENT-3: Index to Tests of Entity-Level Controls: Inquiries and Surveys; TST-ENT-3A: Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Management; TST-ENT-3B: Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Board Members; TST-ENT-3C: Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Audit Committee Members; TST-ENT-3D: Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Employees TST-ENT-3E: Example Employee SurveyTST-ENT-4: Index to Tests of Entity-Level Controls: Inspection of Documentation; TST-ENT-4A: Worksheet to Document Inspection of Documentation of Performance of Entity-Level Controls; TST-ENT-5: Index to Tests of Entity-Level Controls: Observation of Operations; TST-ENT-5A: Worksheet to Document Observation of Operation of Entity-Level Controls; TST-ENT-6: Index to Tests of Entity-Level Controls: Reperformance of Controls; TST-ENT-6A: Worksheet to Document Reperformance of Entity-Level Controls TST-ENT-7: Work Program for Reviewing a Report on IT General Control Effectiveness |
| Record Nr. | UNINA-9910143832403321 |
|
Ramos Michael J
|
||
| Hoboken, N.J., : Wiley, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for managers and auditors / / Michael Ramos
| The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for managers and auditors / / Michael Ramos |
| Autore | Ramos Michael J |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2008 |
| Descrizione fisica | 1 online resource (410 p.) |
| Disciplina | 658.151 |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
| ISBN |
1-119-19688-4
1-281-38195-0 9786611381950 0-470-37155-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT, Second Edition; Contents; About the Author; Preface; Acknowledgments; Part I: Tools for Management; ADM-1: General Work Program; ADM-2: Project Planning Summary; ADM-2A: Checklist for Summarizing Project Team Competence and Objectivity; ADM-2B.1: Worksheet for Determining and Documenting Significant Accounts and Disclosures; ADM-2B.2: Mapping of Business Processes to Significant Accounts and Disclosures; ADM-2C: Example Inquiries to Identify Changes to Internal Control; ADM-3: Senior Management Review Checklist
ADM-4: Checklist for Preparation of Management's Report on Internal Control EffectivenessPart II: Documentation of Internal Control Design; DOC-1: Work Program for the Review of Documentation of Entity-Level Controls; DOC-1A: Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Entity-Level Controls; DOC-1B: Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of Entity-Level Controls; DOC-2: Work Program for the Review of Documentation of Activity-Level Controls DOC-2A: Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity-Level ControlsDOC-2B: Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of a Significant Transaction or Business Unit/Location; DOC-3: Documentation Techniques and Selected Examples for Routine Transactions; DOC-4: Checklist for Evaluating SOX 404 Software; Part III: Internal Control Testing Programs; Entity-Level Controls Testing Tools; TST-ENT-1: Summary of Observations and Conclusions about Entity-Level Control Effectiveness TST-ENT-1A: Checklist for Small Business Entity-Level ControlsTST-ENT-2: Work Program for Testing Entity-Level Control Effectiveness; TST-ENT-3: Index to Tests of Entity-Level Controls: Inquiries and Surveys; TST-ENT-3A: Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Management; TST-ENT-3B: Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Board Members; TST-ENT-3C: Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Audit Committee Members; TST-ENT-3D: Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Employees TST-ENT-3E: Example Employee SurveyTST-ENT-4: Index to Tests of Entity-Level Controls: Inspection of Documentation; TST-ENT-4A: Worksheet to Document Inspection of Documentation of Performance of Entity-Level Controls; TST-ENT-5: Index to Tests of Entity-Level Controls: Observation of Operations; TST-ENT-5A: Worksheet to Document Observation of Operation of Entity-Level Controls; TST-ENT-6: Index to Tests of Entity-Level Controls: Reperformance of Controls; TST-ENT-6A: Worksheet to Document Reperformance of Entity-Level Controls TST-ENT-7: Work Program for Reviewing a Report on IT General Control Effectiveness |
| Record Nr. | UNINA-9910810613603321 |
|
Ramos Michael J
|
||
| Hoboken, N.J., : Wiley, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for management and auditors / / Michael Ramos
| The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for management and auditors / / Michael Ramos |
| Autore | Ramos Michael J |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2005 |
| Descrizione fisica | 1 online resource (384 p.) |
| Disciplina | 658.15/1 |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-25521-8
9786610255214 0-471-73090-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT; Contents; About the Author; Preface; Acknowledgments; Part I: Tools for Management; ADM-1: General Work Program; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS GENERAL WORK PROGRAM; ADM-2: Project Planning Summary; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT PLANNING; PROJECT TEAM MEMBERS AND RESPONSIBILITIES; PROJECT TEAM MEMBERS' COMPETENCE AND OBJECTIVITY; INTERNAL CONTROL INFORMATION SOURCES; PROJECT SCOPE; INTERNAL CONTROL DOCUMENTATION SOURCES; PROJECT SCHEDULE
ADM-2A: Checklist for Summarizing Project Team Competence and ObjectivityPURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT TEAM COMPETENCE AND OBJECTIVITY; ADM-2B.1: Worksheet for Determining and Documenting Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SIGNIFICANT ACCOUNTS AND DISCLOSURES; ADM-2B.2: Mapping of Business Processes to Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS MAPPING OF BUSINESS PROCESSES TO SIGNIFICANT ACCOUNTS AND DISCLOSURES ASSETSLIABILITIES AND EQUITY; REVENUES AND EXPENSES; APPENDIX: EXAMPLE ROUTINE BUSINESS PROCESSES/MAJOR TRANSACTIONS; ADM-2C: Example Inquiries to Identify Changes to Internal Control; PURPOSE; INSTRUCTIONS; EXAMPLE INQUIRIES TO IDENTIFY CHANGES TO INTERNAL CONTROL; EXAMPLE INQUIRIES; ADM-3: Summary of Control Deficiencies; PURPOSE; INSTRUCTIONS; APPENDIXES TO INSTRUCTIONS DEFINITIONS OF CONTROL DEFICIENCIES PARAGRAPHS 8 - 10 OF PCAOB AUDITING STANDARD NO. 2; EVALUATING THE SIGNIFICANCE OF CONTROL DEFICIENCIES PARAGRAPHS 130 - 140 OF PCAOB AUDITING STANDARD NO. 2 EXAMPLES OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES ( APPENDIX D OF PCAOB AUDITING STANDARD NO. 2)ADDITIONAL GUIDANCE ON EVALUATING CONTROL DEFICIENCIES PCAOB STAFF QUESTIONS AND ANSWERS ( JUNE 23, 2004); ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SUMMARY OF CONTROL DEFICIENCIES; SUMMARY OF CONTROL DEFICIENCIES DEFINED BY PARAGRAPHS 139 AND 140 OF PCAOB AUDITING STANDARD NO. 2; SUMMARY OF CONTROL DEFICIENCIES COMMUNICATED FROM OTHERS; SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING REVIEW OF INTERNAL CONTROL DOCUMENTATION SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING TESTS OF CONTROL OPERATING EFFECTIVENESSEVALUATION OF AGGREGATED INCONSEQUENTIAL DEFICIENCIES; EVALUATION OF AGGREGATED SIGNIFICANT DEFICIENCIES; ADM-4: Senior Management Review Checklist; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SENIOR MANAGEMENT REVIEW CHECKLIST; ADM-5: Checklist for Preparation of Management's Report on Internal Control Effectiveness; PURPOSE; INSTRUCTIONS; CHECKLIST FOR MANAGEMENT'S REPORT ON THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING; REQUIRED REPORTING MATTERS OPTIONAL REPORTING MATTERS |
| Record Nr. | UNINA-9910449917303321 |
|
Ramos Michael J
|
||
| Hoboken, N.J., : John Wiley & Sons, c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for management and auditors / / Michael Ramos
| The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for management and auditors / / Michael Ramos |
| Autore | Ramos Michael J |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2005 |
| Descrizione fisica | 1 online resource (384 p.) |
| Disciplina | 658.15/1 |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
| ISBN |
1-280-25521-8
9786610255214 0-471-73090-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT; Contents; About the Author; Preface; Acknowledgments; Part I: Tools for Management; ADM-1: General Work Program; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS GENERAL WORK PROGRAM; ADM-2: Project Planning Summary; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT PLANNING; PROJECT TEAM MEMBERS AND RESPONSIBILITIES; PROJECT TEAM MEMBERS' COMPETENCE AND OBJECTIVITY; INTERNAL CONTROL INFORMATION SOURCES; PROJECT SCOPE; INTERNAL CONTROL DOCUMENTATION SOURCES; PROJECT SCHEDULE
ADM-2A: Checklist for Summarizing Project Team Competence and ObjectivityPURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT TEAM COMPETENCE AND OBJECTIVITY; ADM-2B.1: Worksheet for Determining and Documenting Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SIGNIFICANT ACCOUNTS AND DISCLOSURES; ADM-2B.2: Mapping of Business Processes to Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS MAPPING OF BUSINESS PROCESSES TO SIGNIFICANT ACCOUNTS AND DISCLOSURES ASSETSLIABILITIES AND EQUITY; REVENUES AND EXPENSES; APPENDIX: EXAMPLE ROUTINE BUSINESS PROCESSES/MAJOR TRANSACTIONS; ADM-2C: Example Inquiries to Identify Changes to Internal Control; PURPOSE; INSTRUCTIONS; EXAMPLE INQUIRIES TO IDENTIFY CHANGES TO INTERNAL CONTROL; EXAMPLE INQUIRIES; ADM-3: Summary of Control Deficiencies; PURPOSE; INSTRUCTIONS; APPENDIXES TO INSTRUCTIONS DEFINITIONS OF CONTROL DEFICIENCIES PARAGRAPHS 8 - 10 OF PCAOB AUDITING STANDARD NO. 2; EVALUATING THE SIGNIFICANCE OF CONTROL DEFICIENCIES PARAGRAPHS 130 - 140 OF PCAOB AUDITING STANDARD NO. 2 EXAMPLES OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES ( APPENDIX D OF PCAOB AUDITING STANDARD NO. 2)ADDITIONAL GUIDANCE ON EVALUATING CONTROL DEFICIENCIES PCAOB STAFF QUESTIONS AND ANSWERS ( JUNE 23, 2004); ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SUMMARY OF CONTROL DEFICIENCIES; SUMMARY OF CONTROL DEFICIENCIES DEFINED BY PARAGRAPHS 139 AND 140 OF PCAOB AUDITING STANDARD NO. 2; SUMMARY OF CONTROL DEFICIENCIES COMMUNICATED FROM OTHERS; SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING REVIEW OF INTERNAL CONTROL DOCUMENTATION SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING TESTS OF CONTROL OPERATING EFFECTIVENESSEVALUATION OF AGGREGATED INCONSEQUENTIAL DEFICIENCIES; EVALUATION OF AGGREGATED SIGNIFICANT DEFICIENCIES; ADM-4: Senior Management Review Checklist; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SENIOR MANAGEMENT REVIEW CHECKLIST; ADM-5: Checklist for Preparation of Management's Report on Internal Control Effectiveness; PURPOSE; INSTRUCTIONS; CHECKLIST FOR MANAGEMENT'S REPORT ON THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING; REQUIRED REPORTING MATTERS OPTIONAL REPORTING MATTERS |
| Record Nr. | UNINA-9910783514503321 |
|
Ramos Michael J
|
||
| Hoboken, N.J., : John Wiley & Sons, c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for management and auditors / / Michael Ramos
| The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for management and auditors / / Michael Ramos |
| Autore | Ramos Michael J |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2005 |
| Descrizione fisica | 1 online resource (384 p.) |
| Disciplina | 658.15/1 |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
| ISBN |
1-280-25521-8
9786610255214 0-471-73090-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT; Contents; About the Author; Preface; Acknowledgments; Part I: Tools for Management; ADM-1: General Work Program; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS GENERAL WORK PROGRAM; ADM-2: Project Planning Summary; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT PLANNING; PROJECT TEAM MEMBERS AND RESPONSIBILITIES; PROJECT TEAM MEMBERS' COMPETENCE AND OBJECTIVITY; INTERNAL CONTROL INFORMATION SOURCES; PROJECT SCOPE; INTERNAL CONTROL DOCUMENTATION SOURCES; PROJECT SCHEDULE
ADM-2A: Checklist for Summarizing Project Team Competence and ObjectivityPURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT TEAM COMPETENCE AND OBJECTIVITY; ADM-2B.1: Worksheet for Determining and Documenting Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SIGNIFICANT ACCOUNTS AND DISCLOSURES; ADM-2B.2: Mapping of Business Processes to Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS MAPPING OF BUSINESS PROCESSES TO SIGNIFICANT ACCOUNTS AND DISCLOSURES ASSETSLIABILITIES AND EQUITY; REVENUES AND EXPENSES; APPENDIX: EXAMPLE ROUTINE BUSINESS PROCESSES/MAJOR TRANSACTIONS; ADM-2C: Example Inquiries to Identify Changes to Internal Control; PURPOSE; INSTRUCTIONS; EXAMPLE INQUIRIES TO IDENTIFY CHANGES TO INTERNAL CONTROL; EXAMPLE INQUIRIES; ADM-3: Summary of Control Deficiencies; PURPOSE; INSTRUCTIONS; APPENDIXES TO INSTRUCTIONS DEFINITIONS OF CONTROL DEFICIENCIES PARAGRAPHS 8 - 10 OF PCAOB AUDITING STANDARD NO. 2; EVALUATING THE SIGNIFICANCE OF CONTROL DEFICIENCIES PARAGRAPHS 130 - 140 OF PCAOB AUDITING STANDARD NO. 2 EXAMPLES OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES ( APPENDIX D OF PCAOB AUDITING STANDARD NO. 2)ADDITIONAL GUIDANCE ON EVALUATING CONTROL DEFICIENCIES PCAOB STAFF QUESTIONS AND ANSWERS ( JUNE 23, 2004); ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SUMMARY OF CONTROL DEFICIENCIES; SUMMARY OF CONTROL DEFICIENCIES DEFINED BY PARAGRAPHS 139 AND 140 OF PCAOB AUDITING STANDARD NO. 2; SUMMARY OF CONTROL DEFICIENCIES COMMUNICATED FROM OTHERS; SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING REVIEW OF INTERNAL CONTROL DOCUMENTATION SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING TESTS OF CONTROL OPERATING EFFECTIVENESSEVALUATION OF AGGREGATED INCONSEQUENTIAL DEFICIENCIES; EVALUATION OF AGGREGATED SIGNIFICANT DEFICIENCIES; ADM-4: Senior Management Review Checklist; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SENIOR MANAGEMENT REVIEW CHECKLIST; ADM-5: Checklist for Preparation of Management's Report on Internal Control Effectiveness; PURPOSE; INSTRUCTIONS; CHECKLIST FOR MANAGEMENT'S REPORT ON THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING; REQUIRED REPORTING MATTERS OPTIONAL REPORTING MATTERS |
| Record Nr. | UNINA-9910823974803321 |
|
Ramos Michael J
|
||
| Hoboken, N.J., : John Wiley & Sons, c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||